What are Controlled and Uncontrolled Transactions Under TP Rules?
The introduction of corporate tax has prompted transfer-pricing discussions in the UAE, especially for companies conducting cross-border transactions with their... Read more.
TP Comparability Analysis: Economic Circumstances
Comparability analysis under transfer pricing in the UAE has become critical for businesses since the introduction of the corporate tax law. Carrying out comparability... Read more.
TP Comparability Analysis: Characteristics of Property or Services
Carrying out comparability analysis is at the core of the application of the arm’s length principle (APL). Applying the arm’s length principle is based on the... Read more.
Businesses must Understand Arm’s Length Standard for Transfer Pricing compliance
Abiding by transfer pricing rules in the UAE is critical for businesses after the introduction of corporate tax. Transfer pricing refers to the prices charged for... Read more.
UAE Corporate Tax Strategy: An introduction to Transfer Pricing
With the introduction of corporate tax from June 1st 2023, transfer-pricing rules have become critical for UAE businesses carrying out intra-group cross-border transactions.... Read more.
Transfer Pricing: Arm’s Length Standard & Comparability Analysis
Businesses conducting intra-group cross-border transactions need to consider the arm’s length principle while determining the transfer prices. The arm’s length... Read more.
What are the Five Comparability Factors for Transfer Pricing?
Comparability analysis is the foundation of transfer pricing. The arm’s length principle is founded on the comparability between a transaction controlled by two... Read more.
Arm’s Length Comparability Analysis: Contractual Terms of the Transaction
A comparability analysis is a crucial step in transfer pricing, a practice used to determine the pricing of transactions between related entities, such as subsidiaries... Read more.
UAE Corporate Tax: Is there any Best Transfer Pricing Method?
According to the OECD Guidelines, selection of a transfer pricing method always aims at finding the most appropriate method for a particular case. The UAE’s... Read more.
A Guide to Transfer Pricing Documentation Requirements in UAE
The UAE’s transfer pricing rules are intended to be aligned with the OECD internationally accepted transfer pricing standard as per the Explanatory Guide issued... Read more.
